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Peran Teori TAM Dalam Meningkatkan Repurchase Intention Pengguna SPayLater Di Kota Padang Trianita, Mery; Ristoni, Fafa Fuji Lia; Yunilma, Yunilma
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 2 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i2.1531

Abstract

Electronic payments are an opportunity for e-commerce companies to increase their sales transactions. One way is to use Shopee PayLater. This research aims to analyze the influence of Perceived Easy of Use, Perceived Usefulness and Trust on Repurchase Intention of SPayLater Users. The sample collection method used is purposive sampling, where samples are taken based on certain criteria, so that the number of samples obtained is 80 people. In analyzing the data using the Smart PLS program, it shows that Perceived Ease of Use and Trust have no effect on Repurchase Intention among SPayLater users in Padang City, while Perceived Usefulness has a positive effect on Repurchase Intention among SPayLater users in Padang City Abstrak Pembayaran elekronik menjadi peluang bagi perusahaan e-commerce untuk meningkatkan transaksi penjualannya. Salah satunya adalah dengan menggunakan SPayLater. Penelitian ini bertujuan untuk menganalisis pengaruh Perceived Easy of Use, Perceived Usefullness dan Trust terhadap Repurchase Intention pada Pengguna SPayLater. Metode pengumpulan sample yang di gunakan adalah purposive sampling dimana dalam pengambilan sample berdasarkan kriteria tertentu, sehingga jumlah sample yang di dapat 80 orang. Dalam menganalisis data menggunakan program Smart PLS yang menunjukkan bahwa tidak berpengaruhnya Perceived Ease Of Use dan Trust terhadap Repurchase Intention pada pengguna SPayLater di Kota Padang, sedangkan Perceived Usefulness berpengaruh positif terhadap Repurchase Intention pada pengguna SPayLater di Kota Padang.
WOMEN REPRESENTATION AND STOCK LIQUIDITY Zaitul, Zaitul; Sandra, Viola Refina; Ilona, Desi; Yunilma, Yunilma; Hamdi, Mukhlizul
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.895 KB) | DOI: 10.31846/jae.v11i1.526

Abstract

ABSTRACTThis study investigates the effect of women's representation in supervisory boards and stock market liquidity. Hence, this paper also determines the impact of women's representation in supervisory boards independent and women with a business education background in the supervisory board on stock market liquidity. Thus, four control variables are involved here: company size, company age, company leverage, and company profitability. Twenty-two publicly listed companies operated in Restaurant, hotel, and tourism sub-sector from the 2017-2018 period are used as research samples. The multivariate regression analysis is applied, and the secondary data is gathered from mutli-sources are analyzed using SPSS and Gretl. The finding shows a positive effect of women's representation in supervisory boards and stock market liquidity. In addition, women's representation in the supervisory board independent is positively related to stock market liquidity. Finally, the relationship between the women with business education backgrounds on the supervisory board and stock market liquidity is negatively documented. Hence, stock market liquidity is also positively related to firm size. Practical and theoretical inferences are discussed in the paper.Keywords: Women representation in the supervisory board, women representation in supervisory board independent, women with a business education background in the supervisory board, stock market liquidity 
ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN Febrianto, Irwan; Ethika, Ethika; Yunilma, Yunilma; Rifa, Dandes; Helmawati, Helmawati
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.162

Abstract

Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia
The Influence of Financial Literacy, Financial Knowledge, And Parental Income On Financial Management Behavior Desiyanti, Rika; Novita Sari, Julia; Fitria , Reza; Rahmawati, Novia; Yunilma, Yunilma
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 2 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i2.27584

Abstract

This research aims to determine and analyze the effect of financial literacy, financial knowledge, and parental income on financial management behavior in Bung Hatta University students. The variables studied include financial literacy (X1), financial knowledge (X2), and parental income (X3) as independent variables, and financial management behavior (Y) as the dependent variable. The population in this study were Bung Hatta University students, class of 2020- 2022. A sample of 251 respondents using the Proportionate Stratified Random Sampling method. The results of this study indicate that financial literacy has a positive effect on financial management behavior, financial knowledge has a positive effect on financial management behavior and parental income has no effect on financial management behavior.